Legal updates and analyses from HWW Law Firm in Warsaw.https://hww.pl/enhttps://hww.pl/en/publikacje/proper-formulation-of-contractual-penalties-in-commercial-contracts/https://hww.pl/en/publikacje/proper-formulation-of-contractual-penalties-in-commercial-contracts/The legal nature and functions of a contractual penalty A contractual penalty may be stipulated solely in the event of non-performance or improper performance of a …Mon, 20 Apr 2026 10:46:22 GMThttps://hww.pl/en/publikacje/earn-out-in-ma-transactions-how-do-you-effectively-set-the-terms-of-a-deferred-price/https://hww.pl/en/publikacje/earn-out-in-ma-transactions-how-do-you-effectively-set-the-terms-of-a-deferred-price/What is an earn-out and when is it worth considering? An earn-out is a pricing mechanism in M&A transactions whereby part of the seller’s consideration is …Mon, 20 Apr 2026 10:18:51 GMThttps://hww.pl/en/publikacje/transfer-pricing-in-capital-groups-how-to-avoid-tax-sanctions/https://hww.pl/en/publikacje/transfer-pricing-in-capital-groups-how-to-avoid-tax-sanctions/In this article, we discuss the key risks associated with transfer pricing within corporate groups and the practical tools available to effectively mitigate these risks. The …Mon, 20 Apr 2026 10:13:50 GMThttps://hww.pl/en/publikacje/transfer-pricing-in-domestic-transactions-new-documentation-regulations-and-taxpayer-obligations/https://hww.pl/en/publikacje/transfer-pricing-in-domestic-transactions-new-documentation-regulations-and-taxpayer-obligations/In this post, we discuss the key aspects of transfer pricing regulations in the context of domestic transactions, with particular emphasis on the changes resulting from …Mon, 20 Apr 2026 10:09:44 GMThttps://hww.pl/en/publikacje/the-april-issue-of-the-newsletter-is-now-available/https://hww.pl/en/publikacje/the-april-issue-of-the-newsletter-is-now-available/In the April issue, you can read about, amongst other things: the latest legislative changes in the energy sector, which may affect investment development and the …Thu, 16 Apr 2026 10:05:38 GMThttps://hww.pl/en/publikacje/company-tax-losses-how-to-account-for-them-and-whether-they-can-be-carried-forward/https://hww.pl/en/publikacje/company-tax-losses-how-to-account-for-them-and-whether-they-can-be-carried-forward/What exactly is a tax loss in business? Let’s start with the basics. A tax loss arises when tax-deductible expenses in a given tax year exceed …Thu, 16 Apr 2026 01:48:26 GMThttps://hww.pl/en/publikacje/vat-in-the-energy-industry-specifics-of-accounting-for-energy-producers-and-distributors/https://hww.pl/en/publikacje/vat-in-the-energy-industry-specifics-of-accounting-for-energy-producers-and-distributors/Electricity as a supply for VAT purposes A fundamental principle of the Polish VAT system is that all forms of energy are treated as goods (Article …Thu, 16 Apr 2026 01:34:15 GMThttps://hww.pl/en/publikacje/the-business-prosumer-what-rights-and-obligations-does-the-energy-entrepreneur-have/https://hww.pl/en/publikacje/the-business-prosumer-what-rights-and-obligations-does-the-energy-entrepreneur-have/Under the Renewable Energy Sources Act, a renewable energy prosumer is an end user who generates electricity: exclusively from renewable energy sources for their own use, …Thu, 16 Apr 2026 01:20:14 GMThttps://hww.pl/en/publikacje/rules-for-making-a-contribution-in-kind-to-a-capital-company-formal-requirements-and-valuation/https://hww.pl/en/publikacje/rules-for-making-a-contribution-in-kind-to-a-capital-company-formal-requirements-and-valuation/At the same time, making an in-kind contribution involves a number of legal requirements that vary depending on the form of the capital company – the procedure is different in a limited liability company.Wed, 08 Apr 2026 22:16:10 GMThttps://hww.pl/en/publikacje/rules-for-switching-to-a-back-up-electricity-and-gas-supplier-for-businesses/https://hww.pl/en/publikacje/rules-for-switching-to-a-back-up-electricity-and-gas-supplier-for-businesses/Importantly, the activation of reserve sales takes place automatically by law — the customer does not need to take any action, and the continuity of supply …Wed, 08 Apr 2026 22:08:10 GMThttps://hww.pl/en/publikacje/depreciation-of-res-installations-tax-optimisation-for-entrepreneurs/https://hww.pl/en/publikacje/depreciation-of-res-installations-tax-optimisation-for-entrepreneurs/In this article, we discuss the key issues from an income tax perspective (CIT/PIT), highlighting practical ways to accelerate the deduction of renewable energy investment costs. …Wed, 08 Apr 2026 22:02:13 GMThttps://hww.pl/en/publikacje/energy-clusters-vs-energy-cooperatives-which-model-to-choose-for-your-business/https://hww.pl/en/publikacje/energy-clusters-vs-energy-cooperatives-which-model-to-choose-for-your-business/The legal framework for community energy in Poland Polish law distinguishes between two operationally viable models of local energy generation and management: the energy cooperative and …Wed, 08 Apr 2026 21:50:33 GMThttps://hww.pl/en/publikacje/representatives-of-hww-law-firm-at-europower-res-power-2026-conference/https://hww.pl/en/publikacje/representatives-of-hww-law-firm-at-europower-res-power-2026-conference/On March 29-30, 2026, Aleksandra Lindner, Attorney at Law, Judicial Mediator, Partner, and Mikołaj Hewelt, MBA, Partner, Attorney at Law, Tax Advisor and Restructuring Advisor, are …Tue, 31 Mar 2026 11:31:06 GMThttps://hww.pl/en/publikacje/aleksandra-lindner-has-been-elected-as-a-member-of-the-presidium-of-the-sectoral-competence-council-in-the-renewable-energy-sources-res-sector/https://hww.pl/en/publikacje/aleksandra-lindner-has-been-elected-as-a-member-of-the-presidium-of-the-sectoral-competence-council-in-the-renewable-energy-sources-res-sector/Alexandra is a specialist in energy law, with experience in providing legal advice to entities operating in the energy sector, including renewable energy sources. In her …Wed, 25 Mar 2026 19:35:27 GMThttps://hww.pl/en/publikacje/exclusion-of-a-shareholder-from-a-simple-public-limited-company-procedure-and-grounds/https://hww.pl/en/publikacje/exclusion-of-a-shareholder-from-a-simple-public-limited-company-procedure-and-grounds/Exclusion of a shareholder from a simple joint-stock company – procedure and grounds The exclusion of a shareholder from a simple joint-stock company (P.S.A.) is a …Tue, 24 Mar 2026 20:33:50 GMThttps://hww.pl/en/publikacje/mikolaj-hewelt-appointed-to-the-board-of-lazarski-executive-club/https://hww.pl/en/publikacje/mikolaj-hewelt-appointed-to-the-board-of-lazarski-executive-club/Nikolai Hewelt has many years of experience in legal, tax and restructuring consulting. On a daily basis, he supports entrepreneurs in complex transformation processes, litigation and …Wed, 18 Mar 2026 14:36:22 GMThttps://hww.pl/en/publikacje/the-march-issue-of-the-newsletter-is-now-available/https://hww.pl/en/publikacje/the-march-issue-of-the-newsletter-is-now-available/In the March issue, you can read about, amongst other things: planned changes to the ‘Clean Air’ programme, which are intended to increase the availability of …Thu, 12 Mar 2026 09:53:38 GMThttps://hww.pl/en/publikacje/energy-law-protects-entrepreneurs-win-in-dispute-for-90000-zlotys/https://hww.pl/en/publikacje/energy-law-protects-entrepreneurs-win-in-dispute-for-90000-zlotys/The case touches on an issue of fundamental importance for businesses using comprehensive energy supply contracts – namely, the rights of the end customer when terminating …Wed, 11 Mar 2026 09:05:55 GMThttps://hww.pl/en/publikacje/fight-for-commissions-in-the-energy-industry-court-success-in-the-case-of-return-of-remuneration-to-agents/https://hww.pl/en/publikacje/fight-for-commissions-in-the-energy-industry-court-success-in-the-case-of-return-of-remuneration-to-agents/Stages of the procedure HWW law firm successfully represented a client in a dispute over commission settlements in the energy industry. The courts of both instances …Tue, 10 Mar 2026 22:19:31 GMThttps://hww.pl/en/publikacje/tag-along-and-drag-along-clauses-in-a-shareholders-agreement-protecting-minority-interests/https://hww.pl/en/publikacje/tag-along-and-drag-along-clauses-in-a-shareholders-agreement-protecting-minority-interests/Tag-along and drag-along clauses in a shareholders’ agreement – protecting interests when selling shares Tag-along and drag-along clauses are mechanisms used in shareholders’ agreements and investment …Tue, 10 Mar 2026 22:13:16 GMThttps://hww.pl/en/publikacje/types-of-security-and-conditions-for-obtaining-them/https://hww.pl/en/publikacje/types-of-security-and-conditions-for-obtaining-them/Securing claims in civil proceedings – types and conditions for obtaining Securing claims in civil proceedings is a form of interim legal protection, the primary purpose …Tue, 10 Mar 2026 22:02:53 GMThttps://hww.pl/en/publikacje/update-of-the-companies-act-new-rules-for-keeping-the-register-of-shareholders-and-obligations-at-the-krs/https://hww.pl/en/publikacje/update-of-the-companies-act-new-rules-for-keeping-the-register-of-shareholders-and-obligations-at-the-krs/Most of the provisions will come into force 12 months after the date of publication of the aforementioned Act (with the exception of, amongst others, Articles …Mon, 09 Mar 2026 10:26:09 GMThttps://hww.pl/en/publikacje/acquittal-of-the-president-of-a-payment-institution-in-a-cross-border-transactions-case-successful-defense-of-hww-law-firm/https://hww.pl/en/publikacje/acquittal-of-the-president-of-a-payment-institution-in-a-cross-border-transactions-case-successful-defense-of-hww-law-firm/Charges against the accused and the basis for the proceedings The HWW law firm acted in defense of our client – the chairman of the board …Wed, 04 Mar 2026 14:52:57 GMThttps://hww.pl/en/publikacje/kis-interpretation-overturned-consortium-leader-will-deduct-100-of-investment-contribution-costs-success-for-hww-law-firm/https://hww.pl/en/publikacje/kis-interpretation-overturned-consortium-leader-will-deduct-100-of-investment-contribution-costs-success-for-hww-law-firm/The law firm HWW Hewelt Wojnowski Lindner i Wspólnicy successfully represented a real estate development company in a dispute with the Director of National Tax Information, …Wed, 04 Mar 2026 14:49:26 GMThttps://hww.pl/en/publikacje/dismissal-of-a-lawsuit-against-a-law-firm-client-in-a-commission-refund-case-a-success-for-hww-law-firm/https://hww.pl/en/publikacje/dismissal-of-a-lawsuit-against-a-law-firm-client-in-a-commission-refund-case-a-success-for-hww-law-firm/Stages of the procedure The HWW Law Firm successfully represented a client in a dispute with the Social Insurance Institution regarding the determination of her being …Wed, 04 Mar 2026 14:47:54 GMThttps://hww.pl/en/publikacje/exemption-of-a-limited-partnership-from-the-obligation-to-collect-tax-on-advances-paid-to-general-partners-a-success-for-hww-law-firm/https://hww.pl/en/publikacje/exemption-of-a-limited-partnership-from-the-obligation-to-collect-tax-on-advances-paid-to-general-partners-a-success-for-hww-law-firm/HWW Law Firm successfully led to a favorable tax ruling for a company planning to convert to a limited partnership, protecting it from the obligation to …Wed, 04 Mar 2026 14:47:01 GMThttps://hww.pl/en/publikacje/revocation-of-a-pcc-decision-with-a-sanctioned-rate-of-20-success-for-hww-law-firm/https://hww.pl/en/publikacje/revocation-of-a-pcc-decision-with-a-sanctioned-rate-of-20-success-for-hww-law-firm/The law firm HWW Hewelt Wojnowski Lindner i Wspólnicy successfully represented a client in a dispute with the Director of the Tax Administration Chamber in Warsaw, …Wed, 04 Mar 2026 14:45:57 GMThttps://hww.pl/en/publikacje/hww-law-firm-brings-revocation-of-dimensional-decisions-before-wsa/https://hww.pl/en/publikacje/hww-law-firm-brings-revocation-of-dimensional-decisions-before-wsa/The law firm HWW Hewelt Wojnowski Lindner and Partners has achieved significant success before the Provincial Administrative Court in Warsaw in a complex dispute over the …Wed, 04 Mar 2026 14:45:22 GMThttps://hww.pl/en/publikacje/hww-law-firm-obtains-favorable-ruling-for-its-client-on-the-right-to-deduct-vat/https://hww.pl/en/publikacje/hww-law-firm-obtains-favorable-ruling-for-its-client-on-the-right-to-deduct-vat/The law firm HWW Hewelt Wojnowski Lindner and Partners has achieved another success in a dispute with tax authorities, successfully representing a company in the biomedical …Wed, 04 Mar 2026 14:43:33 GMThttps://hww.pl/en/publikacje/successful-negotiation-of-a-long-term-land-lease-agreement-for-a-client-for-the-construction-of-a-wind-farm/https://hww.pl/en/publikacje/successful-negotiation-of-a-long-term-land-lease-agreement-for-a-client-for-the-construction-of-a-wind-farm/The case concerned a client from the renewable energy sector, planning a large-scale wind investment – the project involved the construction of a farm consisting of …Wed, 04 Mar 2026 12:08:30 GMThttps://hww.pl/en/publikacje/obtaining-for-the-customer-the-status-of-distribution-system-operator-dson/https://hww.pl/en/publikacje/obtaining-for-the-customer-the-status-of-distribution-system-operator-dson/The case involved a client operating in the field of distributed energy, which faced a serious regulatory barrier preventing the connection of more than a dozen …Wed, 04 Mar 2026 12:04:12 GMThttps://hww.pl/en/publikacje/a-comprehensive-process-for-establishing-an-energy-cooperative/https://hww.pl/en/publikacje/a-comprehensive-process-for-establishing-an-energy-cooperative/The case involved a group of entities interested in jointly generating electricity from renewable sources and benefiting from preferential billing rules provided for energy cooperatives. The …Wed, 04 Mar 2026 10:57:32 GMThttps://hww.pl/en/publikacje/tax-provisions-in-the-accounts/https://hww.pl/en/publikacje/tax-provisions-in-the-accounts/What are provisions in accounting terms? Provisions in accounting terms are liabilities of uncertain timing or amount, created in connection with anticipated costs or losses. They …Tue, 03 Mar 2026 22:49:19 GMThttps://hww.pl/en/publikacje/allegations-of-mismanagement-in-the-management-of-a-joint-stock-company-hww-law-firms-actions-in-defense-of-clients-interests/https://hww.pl/en/publikacje/allegations-of-mismanagement-in-the-management-of-a-joint-stock-company-hww-law-firms-actions-in-defense-of-clients-interests/Allegations against the company’s former management and their basis The new board of directors of a joint-stock company reported serious irregularities related to the activities of …Tue, 03 Mar 2026 22:28:43 GMThttps://hww.pl/en/publikacje/transmission-easement-establishment-and-rights-of-the-property-owner-taking-into-account-the-constitutional-court-ruling/https://hww.pl/en/publikacje/transmission-easement-establishment-and-rights-of-the-property-owner-taking-into-account-the-constitutional-court-ruling/What is a transmission easement? A transmission easement is a limited real right which was introduced into civil law in 2008 to regulate the legal status …Tue, 03 Mar 2026 22:12:49 GMThttps://hww.pl/en/publikacje/suspension-of-the-enforceability-of-a-payment-order-for-the-amount-of-300-thousand-zlotys-effective-protection-of-clients-of-the-hww-law-firm-in-a-promissory-note-dispute/https://hww.pl/en/publikacje/suspension-of-the-enforceability-of-a-payment-order-for-the-amount-of-300-thousand-zlotys-effective-protection-of-clients-of-the-hww-law-firm-in-a-promissory-note-dispute/Stages of conduct – a process strategy aimed at protecting customers Bills of exchange disputes, conducted under the order procedure, are characterized by a high degree …Tue, 03 Mar 2026 21:37:03 GMThttps://hww.pl/en/publikacje/principles-grounds-and-conduct-of-investment-arbitration/https://hww.pl/en/publikacje/principles-grounds-and-conduct-of-investment-arbitration/One of the most serious risks faced by foreign investors is disputes with the host state. Such conflicts may arise both from the state’s breach of …Tue, 03 Mar 2026 21:20:40 GMThttps://hww.pl/en/publikacje/joint-venture-agreement-legal-aspects-of-forming-and-dissolving-a-consortium-or-partnership/https://hww.pl/en/publikacje/joint-venture-agreement-legal-aspects-of-forming-and-dissolving-a-consortium-or-partnership/The essence of a joint venture lies in the pooling of business partners’ resources – capital, know-how, personnel, technology and market contacts – whilst sharing both …Fri, 27 Feb 2026 21:01:06 GMThttps://hww.pl/en/publikacje/the-february-issue-of-the-newsletter-is-now-available/https://hww.pl/en/publikacje/the-february-issue-of-the-newsletter-is-now-available/In the February issue, you can read about, amongst other things: planned amendments to the Renewable Energy Sources Act (‘the Biomethane Act’), including the auction system …Thu, 26 Feb 2026 10:30:13 GMThttps://hww.pl/en/publikacje/e-service-and-electronic-filing-in-civil-proceedings-new-obligations-for-attorneys/https://hww.pl/en/publikacje/e-service-and-electronic-filing-in-civil-proceedings-new-obligations-for-attorneys/Electronic service in civil proceedings – principles, effective date and procedural risks E-service is not email correspondence, but a formal service of registered electronic service, in …Tue, 03 Feb 2026 11:39:00 GMThttps://hww.pl/en/publikacje/energy-cooperatives-and-vat-when-does-the-supply-of-energy-not-require-an-invoice/https://hww.pl/en/publikacje/energy-cooperatives-and-vat-when-does-the-supply-of-energy-not-require-an-invoice/Energy cooperatives and legal fiction in the Renewable Energy Sources Act The provisions of the RES Act (Article 38da(4)) introduce a specific legal fiction, according to …Mon, 02 Feb 2026 11:51:54 GMThttps://hww.pl/en/publikacje/ppas-in-practice-a-guide-for-entrepreneurs/https://hww.pl/en/publikacje/ppas-in-practice-a-guide-for-entrepreneurs/A PPA is a long-term electricity supply agreement entered into directly between an electricity generator and the end consumer. In practice, this means moving away from …Tue, 27 Jan 2026 10:09:50 GMThttps://hww.pl/en/publikacje/nda-non-disclosure-agreement-how-to-effectively-protect-company-secrets/https://hww.pl/en/publikacje/nda-non-disclosure-agreement-how-to-effectively-protect-company-secrets/One solution that helps to clarify these issues is a non-disclosure agreement (NDA). This document sets out the rules for handling information deemed confidential and outlines …Sun, 25 Jan 2026 10:15:33 GMThttps://hww.pl/en/publikacje/fiscal-cannot-run-away-from-answers-landmark-nsa-ruling-in-favour-of-taxpayers/https://hww.pl/en/publikacje/fiscal-cannot-run-away-from-answers-landmark-nsa-ruling-in-favour-of-taxpayers/For many business owners, an individual tax ruling is a kind of ‘insurance policy’. It allows them to confirm the specific tax consequences of the facts …Wed, 21 Jan 2026 11:21:56 GMThttps://hww.pl/en/publikacje/a-new-regulatory-path-for-innovative-energy-hww-law-firms-success-in-the-price-difference-payment-fund-case/https://hww.pl/en/publikacje/a-new-regulatory-path-for-innovative-energy-hww-law-firms-success-in-the-price-difference-payment-fund-case/The company’s business is the production of electricity from gas generated by the separation of wet natural gas, extracted as a by-product of oil production on …Tue, 20 Jan 2026 10:01:59 GMThttps://hww.pl/en/publikacje/tariff-preferences-for-waste-heat-in-the-polish-energy-law/https://hww.pl/en/publikacje/tariff-preferences-for-waste-heat-in-the-polish-energy-law/The exact wording of the key provisions of the Energy Law The legal basis for the preference given to waste heat is the Act of 10 …Mon, 19 Jan 2026 11:23:26 GMThttps://hww.pl/en/publikacje/new-to-the-res-market-transakcjeoze-pl/https://hww.pl/en/publikacje/new-to-the-res-market-transakcjeoze-pl/The answer to these needs is TransakcjeOZE.pl – a platform dedicated to professional transactions in the renewable energy market. Platform designed around the transaction process TransakcjeOZE.pl …Wed, 14 Jan 2026 22:51:26 GMThttps://hww.pl/en/publikacje/hww-january-newsletter-now-available/https://hww.pl/en/publikacje/hww-january-newsletter-now-available/In the January issue, you can read about, amongst other things: the extension of the deadline for settling public aid related to the maximum electricity price …Wed, 14 Jan 2026 15:39:19 GMThttps://hww.pl/en/publikacje/commercial-property-tax-specifics-of-taxation-of-structures-and-land-optimisation-for-business-property-owners/https://hww.pl/en/publikacje/commercial-property-tax-specifics-of-taxation-of-structures-and-land-optimisation-for-business-property-owners/Taxation of land and buildings – key differences Land and buildings are taxed on the basis of their area expressed in square metres. Local authorities set …Fri, 19 Dec 2025 09:29:11 GMThttps://hww.pl/en/publikacje/statute-of-limitations-on-claims-what-to-remember-at-the-end-of-the-year/https://hww.pl/en/publikacje/statute-of-limitations-on-claims-what-to-remember-at-the-end-of-the-year/General principles Firstly, it should be noted that the limitation period refers to a situation where a given civil law claim (e.g. for payment or for …Mon, 15 Dec 2025 10:02:54 GMT